HMRC changes stance on smartphones !

 BlackBerrys, iPhones and other smartphones will no longer be viewed as benefits in kind, following a change of heart from HMRC.

As a result, employers will no longer need to record smartphones on P11Ds, nor pay Class 1A NICs on the supposed benefits of the smartphones. Employees could seek refunds on amounts paid going back to 2007-08.
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for more info please see:
http://www.hmrc.gov.uk/briefs/income-tax/brief0212.htm